PENGARUH INFORMASI ASIMETRI, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN PUBLIK YANG TERDAFTAR DI BEI TAHUN 2008 -2011

HARIZ, REZA ADRI and Mukhtaruddin, Mukhtaruddin (2013) PENGARUH INFORMASI ASIMETRI, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN PUBLIK YANG TERDAFTAR DI BEI TAHUN 2008 -2011. Undergraduate thesis, Sriwijaya University.

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Abstract

Asymmetries Information, leverage and Company size is estimated has affect earnings management. Some studies on the effect of Asymmetries Information, leverage and Company size on earnings management has been conducted. However, the results still show inconsistency, especially leverage and the size of the company. This study aims to examine the effect of Asymmetries information, leverage and company size on earnings management. This study uses the Modified Jones Model to calculate the discretionary accrual of which becomes a proxy of earnings management. The company size in proxy with the natural logarithm of total assets. otherwise leverage in proxy with total debt to total assets and Asymmetries Information in proxy with Adjustment spread. This study uses the banking sector companies in Indonesia Stock Exchange during 2008-2011 as its research sample. Based on the purposive sampling results were obtained 28 fmancial sector companies that meet with the criteria of the sample. The hypothesis testing in this study is executed by using logistic regression analysis. By using logistic regression analysis as the research method, the partial results shown that only Asymmetries information has significant negative influence on earnings management. On the other hand, leverage and Company size have no significant influence on earnings management. Simultaneously, all of independent variables have no significant influence on earnings management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Earnings management, Asymmetries Information, leverage, company size, discretionary accrual
Subjects:	H Social Sciences > HG Finance > HG1501-3550 Banking H Social Sciences > HG Finance > HG1722 Bank mergers
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	25 Jan 2021 04:52
Last Modified:	25 Jan 2021 04:52
URI:	http://repository.unsri.ac.id/id/eprint/40949

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